Japanese Patent Application Laid-Open Publication No. 2010-219456 (Patent Document 1) discloses a pattern forming method including a step of performing a first anisotropic etching using a first hard mask layer as an etching mask to a substrate, a step of forming a second hard mask layer on the substrate on which a step portion has been formed by the first anisotropic etching, and a step of performing a second anisotropic etching to the substrate with using the second hard mask layer as an etching mask.